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of <h1>Direction to Deposit Duty & Penalty, Machinery Confiscation - Sick Unit Bond Requirement</h1> <h3>GUJARAT NARMADA AUTO LTD. Versus COLLECTOR OF CENTRAL EXCISE</h3> The applicants were directed to deposit a sum towards duty and penalty, with their plant and machinery ordered confiscation. The unit being declared a ... Stay/Predeposit of duty and penalty The applicants were directed to deposit a sum towards duty and penalty, with their plant and machinery ordered confiscation. The unit being declared a sick unit, they were not required to make a cash deposit or furnish a bank guarantee. Instead, they were directed to provide a bond undertaking to meet the dues if their appeal fails. Failure to comply within the specified timeline would result in the rejection of their appeal.
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